March 2002

Main

Parent subsidiary directive: the long reach of Athinaiki

Australia steams ahead with yet more tax reform

Tax advisers relieved by South African budget

Antigua commits to OECD

European Commission hits back at customs fraud

EU e-commerce tax angers US

Argentine transfer pricing bungle raises concerns

Danish draft legislation to improve industry competitiveness

Transfer pricing at a time of economic downturn

Is the UK going Dutch?

Canada targets transfer pricing transgressions

Have facts, will win in California

Mexico fudges tax reform 2002

New CGT regime for UK substantial shareholdings

Ireland continues to woo international business

US loses appeal in ETI dispute

Free trade zone companies

ECJ jurisdiction over Danish case may affect French merger regime

Lower court sees server as permanent establishment

Consolidated tax return system

New tonnage tax system for shipping companies in Spain

Tax gets a look in as SAB goes global

Deals

Accounting industry looks at global standards

Tax consulting hits troubled times in UK

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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